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What is a VPN and how does it work? Give an example of how it is used in business.
Payback Period
The length of time required to recover the cost of an investment.
Direct Materials
Materials that can be directly linked to the production of a product and represent a substantial portion of the cost.
Accounting Rate of Return
A financial metric used to assess the profitability of an investment, calculated as the average annual profit divided by the initial investment cost.
Annual Net Income
The total profit of a company after all expenses and taxes have been deducted from revenues over a year.
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